Ohio Rev. Code § 3301.072
The department of education and workforce shall establish continuing programs of in-service training in school district budget and finance for superintendents of schools or their designees, business managers, members of boards of education, and treasurers of boards of education for the purpose of enhancing their background and working knowledge of government accounting, state and federal laws relating to school district budgeting and financing, financial report preparation, rules of the auditor of state, and budget and accounting management.
The manner and content of each training program shall be determined and provided by the department after consultation with the department of taxation and the auditor of state. The department may enter into contracts with the department of taxation and the auditor of state to supply, at cost, any assistance required to enable the department of education and workforce to perform its duties under this section.
Each school district superintendent or designee of a superintendent, treasurer or treasurer pro tempore, and business manager shall attend one training program provided under this section each year.
R.C. § 3301.072